Contest

If you believe your assessed value is higher than the market value of your property as of January 1, you may contact our office for an informal review of the assessed value. There is no charge for this service. Download the Request for Informal Review Form (PDF).

Appealing Your Assessed Value

Once the informal review is completed and you still believe your assessed value is more than the market value as of January 1 as determined by the Assessor, you may also file an Assessment Appeal Application with the Nevada County Assessment Appeals Board. The form and further information regarding your appeal rights can be obtained from the Nevada County Clerk of the Board.

In addition, information regarding appealing a value based on a change in ownership or new construction can also be obtained from the Clerk of the Board. Your appeal rights are included on your value notice and property tax bill. The assessment appeal period is July 2 through November 30 in Nevada County.

Appealing your Supplemental Assessment

The appeal filing period for a Supplemental Assessment, based on completion of new construction or a re-appraisable ownership change, is governed by separate statutes from the annual roll filing period. The supplemental assessment appeal filing period is open upon enrollment of the supplemental value and closes 60 days from the date of enrollment. A Notice of Supplemental Assessment is sent to the property owner to indicate the start of the filing period. Should you miss the supplemental assessment filing period, you may still appeal the base year value of the property prospectively during the annual roll filing period for the subsequent three lien dates.

Appeals Board Address

If you have further questions for the Assessor’s office, please telephone us at 530-265-1232 or email us.

Note on Filing Appeals

It is very important to understand that filing an assessment appeal does not relieve an owner of the responsibility for paying any outstanding tax bill. If you do not pay the bill by the due date, you may suffer penalties and interest charges that could otherwise be avoided. If you pay a bill and subsequently at the appeals hearing the Assessment Appeals Board lowers the value, you will be refunded or credited any excess taxes you may have paid.

More Information

The State Board of Equalization has developed a video designed to provide information to taxpayers regarding the assessment appeal process. The video is a helpful overview.